1990 (11) TMI 233

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....spondent. [Order per : R. Jayaraman, Member (T)]. - Though this day, only stay application moved by the Collector of Cen. Excise, Bombay was listed for hearing, after hearing the arguments of both the sides and with their consent, the appeal itself was taken up for hearing, since the issue involved falls within the short compass, as falls in the stay application itself. 2. The appeal is d....

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....ed were taken for re-processing and even the reprocessed goods were not agreed to be taken back by M/s. Bombay Tyre International Ltd. Hence, they subsequently cleared the goods under AR-3 at 'Nil' rate of duty in terms of Exemption Notn. No. 35/85. They claimed refund of duty originally paid for clearance to M/s. Bombay Tyre International Ltd. This refund claim was rejected by the Assistant Colle....

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....actory for re-processing. In this case, the Assistant Collector has held that the goods have been cleared at Nil rate of duty availing exemption and following Chapter X procedure and hence no refund is available. The Collector (Appeals) has not taken into account this and held that this is not a case of total exemption and the goods have been cleared under Chapter X procedure and there is an asses....

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....anufactured excisable goods issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory." Proviso (i) to the aforesaid Rule reads as below: "The amount of refund payable shall in no case be in excess (if the duty payable on such goods after being remade, refi....